Going green: the impact of integrated sustainability reporting within JSE companies

The world is threatened by the possibility of an irreversible catastrophe that many would blame on the environmental impact of the present lifestyle, the results of which are climate change or global warming. This is clearly unacceptable to both present and future generations. If going green really means changing the way we live and pursuing knowledge and practices that can lead to more environmentally friendly and socio-ecologically responsible decisions, it is time to protect the environment and sustain its natural resources for current and future generations. Integrated sustainability reporting should be viewed as a vehicle to accomplish this global agenda of going green beyond mere legal requirements. The purpose of this study was to investigate the impact of integrated sustainability reporting (ISR) on achieving green business status within JSE listed companies. To achieve the purpose, an in-depth literature study and empirical research were undertaken using a triangulation method. After a detailed descriptive and content analysis of the collected primary and secondary data, the study found the following: Most of the JSE listed corporations’ integrated reports are not utilising the CSR, GRI guidelines and voluntary standards as effective tools to drive the process of green sustainable business. Some of the JSE listed organisations are treating financial and non-financial matters as separate issues in their integrated reports; The ISR has no impact in terms of using the NEMA framework in driving the process of green sustainable business in the JSE listed organisations; Most of the JSE listed organisations were fully aware of ecological sustainability as a pillar to drive the process of green sustainable business. They treat this pillar of sustainable development as a separate entity from socio-economic developmental issues. Most of the JSE listed corporations adhere to all the bylaws and regulations of ecological sustainability within their required certification of ISO 14001 standards in order to remain effectively certified by the auditing authority. Some integrated reports indicated much support for staff in terms of health, educational activities, labour laws and programmes that advance the socio-economic aspects of human beings; The study has found that the social pillar of sustainability is mostly supported by JSE listed organisations in South Africa - to the level of the requirements of labour relations legislation. It is not integrated with sustainability policies beyond the statutory requirements; It was further noticed in this study that integrated sustainability reports, based on the Global Reporting Initiative (GRI) principles and the King III reporting guidelines, disclose outcomes and results regarding the JSE listed organisations’ obligations, strategy and management approach which occurred within the reporting period. To address the above-listed findings, the researcher recommended that the JSE listed organisations integrate the NEMA, EMS, CSR, GRI and King III guidelines in their integrated sustainability reporting, in order to produce an effective sustainable green business in South Africa that is ecologically accountable and socio-economically supportive to all multi-stakeholders. The government and non-governmental organisations are the key players to drive the process of going green using the ISR. The government needs more structured policies and regulations that will support the National Development Plan in the pursuit of green economy in the form of grants and incentives that are beyond the present status quo

Sustainable consumption: towards action and impact. : International scientific conference November 6th-8th 2011, Hamburg - European Green Capital 2011, Germany: abstract volume

This volume contains the abstracts of all oral and poster presentations of the international scientific conference „Sustainable Consumption – Towards Action and Impact“ held in Hamburg (Germany) on November 6th-8th 2011. This unique conference aims to promote a comprehensive academic discourse on issues concerning sustainable consumption and brings together scholars from a wide range of academic disciplines. In modern societies, private consumption is a multifaceted and ambivalent phenomenon: it is a ubiquitous social practice and an economic driving force, yet at the same time, its consequences are in conflict with important social and environmental sustainability goals. Finding paths towards “sustainable consumption” has therefore become a major political issue. In order to properly understand the challenge of “sustainable consumption”, identify unsustainable patterns of consumption and bring forward the necessary innovations, a collaborative effort of researchers from different disciplines is needed

Sustainable change: knowledge absorption as a factor of absorptive capacity theory among green industry consultants

2011 Summer.Includes bibliographical references.Researchers and practitioners have been interested in organizational learning as a means to improve performance (Gilley, Dean, & Bierema, 2001; Senge, 1990). The diversity of individuals comprising the context of an organization requires response to change to continue competitive organizational development. When influences and triggers pressure an organization to change, a niche is created for the external consultant. Consultants assist organizations to become more conscious of their own capabilities to successfully address, acknowledge, and use knowledge from internal and external environments. The purpose of this study is to assess the use of knowledge types identified within ACAP theory by consultants guiding clients on a path toward sustainable change. This study enhances existing research regarding absorptive capacity by looking for evidence of new knowledge through the lens of sustainable change. The research goal is to ascertain the active use of key factors of knowledge absorption by green consultants. Findings of this study support a relationship among the consultant's role and the client's capabilities. Utilizing sustainable change strategies and the consultant's complex set of skills the consultant works with a client exhibiting existing strategies supportive of sustainable change. Determining the types of knowledge already present within the organization, green consultant's focus on a customized approach offered through tactics for sustainable change to achieve organizational objectives creating lasting and sustainable change

Factors influencing green sourcing in food retailing - Case study: Finnish food retailers

This study takes a look at factors that have influence on Green Sourcing in food retailing. More importantly, it focuses on factors with the positive impacts that direct retailers’ strategy in Sourcing and other Supply chain processes forward Green management. Influencing factors are studied based on three main levels: internal level (company level), industry level and national level. The theoretical part of the study not only presents theories on Green Sourcing and factors influencing Green Sourcing, but also takes a look on drivers for Green action in Sourcing and benefits of Green sourcing. Based on theory, a framework is developed which presents the impact of typical factors on three levels of management on Green Sourcing process. Theories of Supply chain management and Procurement process are presented in order to identify the different dimensions of the study. The study is qualitative in its nature and case study is used as the main source of data. Based on the discussion a framework, the case study of two food retailers in Finland – Kesko group and S group is analyzed. The theoretical frameworks of real factors with real impact form the basis of the empirical part of the study. Interviews are conducted to get their answers to see the differences in responses. With comparative research, the findings of this study show that major factors having influence on the Green Sourcing implementation include internal factors, industry factors and national factors. Most of them have positive impact and just a few of them have negative impact. The Green Sourcing is mainly driven by potential cost savings, green consumers or regulatory requirements in place. The rest factors which have indirect impact address to a much less degree on both negative and positive impact, although they often represent a more profound environmental threat and consequent challenge of addressing them. This study also demonstrates that most Finnish food retailers have started to systematically work with sustainability issues. However, the study is involved with two large food retailers who have a significant market share, there are still many more medium and small-size retailers that further researches on them are required.fi=Opinnäytetyö kokotekstinä PDF-muodossa.|en=Thesis fulltext in PDF format.|sv=Lärdomsprov tillgängligt som fulltext i PDF-format

Implications of management control systems for green supply chain management in South Africa a case study of a food retailer

Includes bibliographical references.This research investigates the management of green supply chains through the major implications of management control systems. Green supply chain management characteristics that define high performing buyer-supplier engagements were: sustainability, performance management, quality management, shared investment, waste reduction, and the relationship between partners. This study found that a buying firm needs to employ management control systems in ensuring the supplier outputs. Collaborative management, another important facet in effectiveness of green supply chain management, was found to define successful buyer-supplier relationships. The study also found challenges with initial investment and opportunism, that companies should safeguard themselves through substantive agreements. Mutual investment by both manufacturer and retailer into their operations enhances service to customers and managing relationships in green supply chain management

How Canadian homes builders construe their decision to participate in a voluntary environmental program

This research is a study of sensemaking using Personal Construct Theory to examine the constructs that Canadian home builders use when they think about their decision to participate in a voluntary environmental program (Built Green Canada). The primary data collection method is the Repertory Grid Technique. Findings from 32 interviews revealed a number of themes that decision makers used to construe and make sense of their decision to participate in the program. The most prevalent views related to seeing the decision as a function of being a leader or innovator in the industry and using the program as a marketing and sales tool. Furthermore, themes that were seen as important related to legitimacy/authenticity/integrity and environmental impact. This study also assessed which drivers/pressures were important to decision makers in making the decision to join the program. Important drivers/pressures included handling competition, appealing to customers, acquiring technical knowledge, obtaining publicity, building corporate culture/identity, and obtaining third party certifications. Of particular significance was an emergent finding related to the level of involvement or participation in the program. This emergent finding of active and passive program participants was also analyzed and discussed leading to a model of the decision to participate in a voluntary environmental program. This applied research is significant as it assists in refining the emergent field of environmental decision making and planning. The results are also useful for industry, voluntary environmental program organizations, and government policy makers to provide them with a better understanding of participant motivations leading to program improvements and better marketing of these programs

Global Sustainability Under Uncertainty: How Do Multinationals Craft Regulatory Policies?

Multinational corporations are increasingly mindful of the significance of sustainability transitions and the need for operations that are energy efficient and environmentally sound. Achieving sustainability under conditions of uncertainty entails the involvement of multiple stakeholders in initiating and carrying outsustainability-focused initiatives. Using longitudinal analysis of Royal Dutch Shell’s sustainability policies, we developed an integrated model to elucidate how uncertainty influences sustainability policies in the specific context of multinational corporations (hereinafter – MNCs). We identified three phases in theevolution of Shell’s sustainability innovation: a self-reflective phase (2000–2003) characterized by intense pressure from climate advocacy groups, an investment phase (2004–2006) for which the MNC attempted to rise to the waste disposal and pollution challenge through renewable sources of energy, and a reorganization phase (2007–2010) to streamline operations. We also uncovered themes that influence how regulatory policies are crafted: responding positively to the “community’s voice”, risk spreading through joint ventures, revenue transparency for government accountability and reporting innovation that confronts hard truths. The practical implications are outlined

Environmental sustainability practices and offshoring activities of multinational corporations across emerging and developed markets

Peer reviewedPostprin

Unmet goals of tracking: within-track heterogeneity of students' expectations for

Educational systems are often characterized by some form(s) of ability grouping, like tracking. Although substantial variation in the implementation of these practices exists, it is always the aim to improve teaching efficiency by creating homogeneous groups of students in terms of capabilities and performances as well as expected pathways. If students’ expected pathways (university, graduate school, or working) are in line with the goals of tracking, one might presume that these expectations are rather homogeneous within tracks and heterogeneous between tracks. In Flanders (the northern region of Belgium), the educational system consists of four tracks. Many students start out in the most prestigious, academic track. If they fail to gain the necessary credentials, they move to the less esteemed technical and vocational tracks. Therefore, the educational system has been called a 'cascade system'. We presume that this cascade system creates homogeneous expectations in the academic track, though heterogeneous expectations in the technical and vocational tracks. We use data from the International Study of City Youth (ISCY), gathered during the 2013-2014 school year from 2354 pupils of the tenth grade across 30 secondary schools in the city of Ghent, Flanders. Preliminary results suggest that the technical and vocational tracks show more heterogeneity in student’s expectations than the academic track. If tracking does not fulfill the desired goals in some tracks, tracking practices should be questioned as tracking occurs along social and ethnic lines, causing social inequality

Key themes and research opportunities in sustainable supply chain management - identification and evaluation

Supply chains play an integral role in today's globalised economy. Hence, in order to truly pursue sustainable business development, the underlying dynamics and influential themes for sustainability in supply chains have to be understood. However, this area remains characterized by limited theoretical knowledge and practical application. A literature review was conducted first in order to gain an overview of available theory and to develop initial categorisations. In the next step, the insights of supply chain and sustainability experts were gathered via an exploratory Delphi study conducted online over three rounds. A set of key themes (planning, execution, coordination, and collaboration) and associated research opportunities (within the categories of governance, risk, compliance, performance management, and the sustainability dimensions) were synthesised and evaluated according to their relative importance based on the experts' opinions. By relating these results to existing literature, this study confirms, questions and extends knowledge on sustainable supply chain management. The identified themes are integral for the management and performance of sustainable supply chains. They provide structure to the field and offer a prioritisation of sustainability initiatives that can be applied prescriptively by the practitioner. The future research opportunities are further enfolded in a categorised research agenda, driving the theoretical as well as practical development of the field